EPISODE · Aug 2, 2026 · 13 MIN
注册会计师综合一 债务重组02 债务重组范围与权益性交易
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】锁定债务重组的准入门槛——金融工具属性的债权债务边界划定，深度解析权益性交易的"反兴奋剂"检测机制，以及混合交易中市场行为与股东输血的精准切割术。 【核心案例】合同负债为何被踢出重组范围？租赁负债为何又能入围？甲公司豁免乙公司2000万为何全额进资本公积？破产边缘所有债权人免50%、大股东额外多免10%，如何外科手术式拆分？子公司拿1500万资产抵1000万母公司债务，反向输血如何看穿？
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注册会计师综合一 债务重组02 债务重组范围与权益性交易
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